IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements Retained earnings and other reserves This item refers to reserves constituted through the transfer of results from previous periods, the reduction of share capital and other movements. The amount of the Group’s unavailable reserves amounts to 11.410.227 euros and concerns own shares held by the Group. The amounts to be distributed to shareholders are calculated based on the company’s individual accounts, which show the amount of 159.236.460 euros available. There are no limitations on Ibersol’s ability to access or use the Group’s assets and settle liabilities, other than those that may result from the law. 8.1.4. Non-controlling interests In the financial year ended 31 December 2022 and 2021, non-controlling interests and their movements are detailed as follows: % Dec/2021 Increases Reductions Dec/2022 Dec/2022 Dec/2021 Restmon 39% 39% -62 026 -- -1 956 -63 982 Cortsfood - 50% 170 245 - -170 245 - Othets -17 737 - -17 737 90 482 - -172 201 -81 719 8.1.5. Dividends At the Annual General Meeting of 26 May 2022, it was decided to attribute gross dividends of 0,135 euros per share, corresponding to a value of 5.724.002 euros for outstanding shares, whose payment was made on 22 June 2022. In 2021, no dividends were distributed to shareholders. 450